Every person required under § 41.6011(a)-1 to make a return must provide the identifying number required by the instructions to the form on which the return is made.
[T.D. 8879, 65 FR 17155, Mar. 31, 2000]
source: T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 41.6109-1